Research on Financial Information of Enterprises Group Based on Different Needers

摘要：

With the development of capital markets,the group management of domestic enterprises tends to be popular.How to offer financial information to the information-needers is a critical issue to the accountant as the statement maker of financial information.By means of comparative analysis,this thesis makes research on enterprises consolidated financial statement（hereinafter to be referred as CFS） theory based on parent company theory,entity theory and proprietorship theory.The thesis also demonstrates the existence of defects in CFS in terms of capital value,interior transaction elimination and value measurement of some stock-holders.Furthermore,it is pointed out that CFS theory should focus on entity theory and utilizes parent company theory in dealing with recognition of consolidated business reputation and elimination of interior transaction.

关键词： Enterprise Parent company theory Entity theory Proprietorship theory

作者: Wang Lan Wang Fang Yang Haiyan

作者单位: School of Mathematics and Statistics,Hua Zhong Normal University,Wuhan,P.R.China,430070 School of Foreign Languages,Wuhan University of Technology,Wuhan,P.R.China,430070

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）